17 - Small and medium entities.

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问题		答案
Small and medium sized entity (SME) is an entity that: 2cz 开始学习		Doesn't have public accountability \| and publishes general purpose FSs for external users.
The IFRS for SMEs Standard was issued for use by entities that have no public accountability. This standard reduces... 2cz 开始学习		reduces the burden of providing information \| that is not likely to be of interest to the stakeholders of a small or medium company.
Omissions from the SMEs Standard. # benefits 开始学习		Interim reporting. \| Operating segments. \| Assets-held-for-sale. \| EPS. IOAE - Igrzyska Olimpijskie AE
The NCI at the acquisition date CANNOT be measured at... 开始学习		at FV.
The revaluation model CANNOT be used for... Disallowed treatments in the SMEs Standards [2/3] 开始学习		for intangible assets.
The cost model of investment property is ONLY used if... Disallowed treatments in the SMEs Standards [3/3] 开始学习		the FV cannot be determined reliably.
Borrowing costs are always... accounting treatment 开始学习		expensed to SPL.
Depreciation and amortisation methods do NOT need to be... Simplifications in the SMEs Standards. 开始学习		reviewed annually.
Goodwill is amortised over its useful life. If the useful life cannot be reliably established then... simplifications 开始学习		then an ESTIMATE of 10 years or less should be used.
Cumulative exchange differences are NOT recycled to PoL on the disposal of ... subsidiary. simplifications 开始学习		an overseas subsidiary.
Simplified techniques are permitted when measuring ... obligation. simplifications 开始学习		defined benefit obligation

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